The Trade Receivables Impairment Simulation helps students learn how to assess and record bad debt provisions in accounting. Through interactive scenarios, learners practice calculating impairment losses, applying percentage methods, and understanding the impact on financial statements.
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**Learning Objectives:**
• Calculate trade receivables impairment using different methods
• Apply percentage-based allowance calculations
• Understand the concept of doubtful debts
• Record impairment journal entries correctly
• Analyze impact on profit and loss statements
• Develop practical accounting skills
**Target Level:** Post-Secondary / Accounting/Business Studies
**Launch Interactive:** 👉 Launch Trade Receivables Impairment Simulation
**Download for Teachers:** 📥 Download ZIP file
Essential for accounting students learning financial reporting standards. Practice realistic business scenarios and master the principles of prudent receivables management and financial statement preparation.
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